Benevolent and Protective Order of Elks 1139 Greenville

Nonprofit profile at a glance

EIN
344186450
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Greenville, OH, USA
Phone
9375481139
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$311,955
Expenses
$284,993
Assets
$564,513
Liabilities
$4,155

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • REBECCA BOROWSKE (SECRETARY): $5,574 total reported compensation
  • MIRANDA HARLEMAN (TREASURER): $2,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lodge mission is to promote the principals of charity, justice, brotherly love and fidelity. It provides charitable support to veterans, youth, charities and community programs through volunteer service and financial contributions. Activities included hosting youth events, providing assistance for families in need, and supporting local veterans.

What it reported doing in 2025

The lodge provides facilities and various events for member fellowship. The lodge hosts various ceremonies to honor members and our country. Various activities for families and youth are held throughout the year. Members have opportunities to participate as leaders. The lodge participates in fundraising for charities to benefit veterans, youth, the elks national foundation and various charities as approved on the lodge floor.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 60.1%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.98; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 28% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 71.8% of revenue deployed · 60.1% of spending went to programs
  • Governance: 575 of 575 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $171K in reported program spending
  • Leadership: top reported pay $6K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.